WE公司存货管理研究

发布时间：2018-06-03 18:54

本文选题：存货管理 + 现金流　；参考：《华中科技大学》2013年硕士论文

【摘要】：存货是企业的一项重要的流动资产，其价值高，流动性较强，流动范围广，容易贬值、毁损和丢失。存货管理水平在一定程度上决定着企业运营水平。存货占用大量的流动资金，能较大程度地影响资产周转率的高低，并最终影响企业的利润率，而利润是每个企业所追求的首要目标，加强存货管理则是企业控制成本提高利润的一条重要途径。近几年，在金融风暴和人民币升值的大环境下，很多企业销售受阻，导致库存积压，库存量成倍增长，比如钢铁企业、体育用品企业、纺织企业和部分城市的房地产企业。其中，大型企业因其拥有雄厚的资本和充足的现金流，尚可通过调整产量、积极促销去库存等方式帮助企业渡过难关；但大部分中小企业在这样的冲击下，，往往因为库存过大无法及时回笼资金而导致运营的资金链断裂从而不得不破产倒闭。现金流是企业生存和发展的基础，在现金为王‖的当今时代，现金流比利润更重要，因资金链吃紧走向破产边缘的企业比比皆是。因此，研究出适合中小企业的存货管理方法显得尤为重要。目前存货管理的基本方法有ABC法、JIT法、EOQ法。W公司是一家典型的小型企业，本文以WE公司为案例，研究了WE公司存货管理情况，分析了其存货管理中存在的问题及原因，并针对其存在的问题给出了相应的合理化建议。这些建议是根据WE公司的实际情况，设计存货从购买到销售、从仓库收发管理到生产成本核算的各个环节交叉选择多种管理技术，从存货管理理念、管理模式到管理制度三个方面对存货进行全面管理，可以更好地分析并降低存货成本，减少存货占用的资金，达到提高WE公司年利润率10%,扭转其微利经营的局面，最终有效的促进WE公司在危机中生存下来，在激烈的竞争中立于不败之地，实现企业的持续健康发展。
[Abstract]:Inventory is an important current asset of enterprise. It has high value, strong liquidity, wide range of flow, easy to devalue, destroy and lose. The level of inventory management determines the level of enterprise operation to a certain extent. Inventory occupies a large amount of liquidity, which can greatly affect the level of asset turnover, and ultimately affect the profit margin of the enterprise, and profit is the primary goal of each enterprise. Strengthening inventory management is an important way for enterprises to control cost and increase profits. In recent years, due to the financial turmoil and the appreciation of RMB, many enterprises have been blocked in sales, resulting in a backlog of inventory and a doubling of inventory, such as iron and steel enterprises, sporting goods enterprises, textile enterprises and real estate enterprises in some cities. Among them, large enterprises, because of their abundant capital and sufficient cash flow, can help enterprises tide over the difficulties by adjusting their output, actively promoting their inventory, and so on. However, most small and medium-sized enterprises are affected by this kind of impact. Often because the stock is too large to withdraw funds in time and lead to operating capital chain break and have to go bankrupt. Cash flow is the basis for the survival and development of enterprises. In the present age of cash flow is more important than profit, because of the tight capital chain towards the edge of bankruptcy enterprises are everywhere. Therefore, it is particularly important to develop inventory management methods suitable for small and medium enterprises. At present, the basic methods of inventory management include ABC method, JIT method and EOQ method. W company is a typical small enterprise. This paper takes we company as an example, studies the inventory management situation of we Company, and analyzes the existing problems and reasons in its inventory management. The corresponding rationalization suggestions are given in view of the existing problems. These suggestions are based on the actual situation of we Company, design inventory from purchase to sales, from warehouse receiving and sending management to production cost accounting cross-selection of a variety of management technology, from inventory management concept, The comprehensive management of inventory in three aspects from management mode to management system can better analyze and reduce the cost of inventory, reduce the capital occupied by inventory, increase the annual profit margin of we Company by 10%, and reverse the situation of small profit operation. Finally, we effectively promote the survival of we in the crisis, in the fierce competition in an invincible position, to achieve the sustainable and healthy development of the enterprise.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F274

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